道德解脱和惩罚知觉对伦理决策的影响

道德解脱和惩罚知觉是管理者伦理决策中的脱离机制和约束机制,文章通过有调节作用的中介关系模型,分析了道德解脱和惩罚知觉对管理者伦理决策过程的影响,比较了组织有利和组织有害伦理决策中,管理者在伦理判断和伦理行为意向上的差异。结果表明道德解脱是管理者伦理判断的重要前因变量,惩罚知觉和伦理判断及其交互项都会对伦理行为意向产生影响,惩罚知觉在管理者伦理判断低时效应更明显;此外,管理者在组织有利情境下的伦理判断和伦理行为意向要显著低于组织有害情境。本研究对理解管理者伦理决策的潜在心理过程有积极贡献。     

Business Ethics: A Study of the Moral Reasoning of Selected Business Managers and the Influence of Organizational Ethical Climate

Since manager's decisions impact organizational goals and organizational ethical behavior, this researcher investigated the degree to which there are differences in the moral reasoning ability of business managers of selected industries and whether there are significant differences between top, middle, and first-line management levels. To determine the relationship between managers' locus of control and their moral reasoning ability, this study considered three independent variables: reported organizational ethical climate, locus of control, and selected demographic and institutional variables. For a foundation, this researcher relied on Kohlberg's theory of moral development, Victor and Cullen's ethical work climate theory, and Rotter's theory of internal—external locus of control (which evolved from Carl Jung). The short form of Rest's DIT instrument measured the moral reasoning abilities of the participants. The selected demographic and institutional variables (age, work tenure, education, gender, management level and industry category) provided the useful information to investigate these relationships of moral reasoning ability of individual managers. A survey questionnaire was sent to 400 managerial and executive level employees at a random sample of Fortune 500 firms throughout the United States: Dun and Bradstreet provided the researcher with a proportional stratified random sample of these 400 managerial and executive level employees at a variety of organizations. Interestingly, women in this study exhibited slightly higher (more external) mean I—E scores and (more principled) higher mean “P” score than men. While both of these results were anticipated, neither was significant. However, one major finding of this study was the statistically significant relationship between age and perceived organizational ethical climate types (Caring, Law and Code, Rule, Instrument, and Independence). Another major finding revealed a statistically significant relationship between management levels and organizational ethical climate.     

The Bathsheba Syndrome: The ethical failure of successful leaders

Reports of ethical violations by upper level managers continue to multiply despite increasing attention being given to ethics by firms and business schools. Much of the analysis of these violations focuses on either these managers'lack of operational principles or their willingness to abandon principles in the face ofcompetitive pressures. Much of the attention by firms and business schools focuses either on the articulation of operational principles (a deontological approach) or on the training of managers to sort their way through subtle ethical dilemmas in the face of competitive pressure (a utilitarian approach). While valuable, these approaches alone are incomplete. This paper suggests that many ethical violations by upper managers are the by-product ofsuccess — not of competitive pressures. Our research suggests that many managers are poorly prepared to deal with success. First, success often allows managers to becomecomplacent and to lose focus, diverting attention to things other than the management of their business. Second, success, whether personal or organizational, often leads toprivileged access to information, people or objects. Third, with success usually comes increasinglyunrestrained control of organizational resources. And fourth, success can inflate a manager's belief in his or her personalability to manipulate outcomes. Even individuals with a highly developed moral sense can be challenged (tempted?) by the “opportunities” resulting from the convergence of these dynamics. We label the inability to cope with and respond to the by-products of success “the Bathsheba Syndrome,” based on the account of the good King David (a story familiar in a variety of traditions). Recognition of this phenomenon implies that we change or broaden our approach to the teaching of business ethics. It also implies that organizations must re-evaluate and change structures, procedures, and practices which enhance the likelihood of managers falling victim to the Bathsheba Syndrome.     

Ethical Decision-Making Differences Between American and Moroccan Managers

Our research’s aim is to assess the effect of cultural factors on business ethical decision-making process in a Western cultural context and in a non-Western cultural context. Specifically, this study investigates ethical perceptions, religiosity, personal moral philosophies, corporate ethical values, gender, and ethical intentions of U.S. and Moroccan business managers. The findings demonstrate that significant differences do exist between the two countries in idealism and relativism. Moroccan managers tend to be more idealistic than the U.S. managers. There is a strong positive relationship between religiosity and idealism. There were mixed findings in examining the correlates of religiosity and various components of ethical intentions. Moroccan managers were more homogenous in their corporate ethical values than were the U.S. managers. The results demonstrate that (in general) idealism is a good predictor of ethical intentions and behaviors. Additionally, managers from the two countries differed in the degree of relationship between perceptions and intentions in three of the four scenarios. This study’s results confirm other research findings that, in general, female business managers have higher ethical sensitivity in terms of their ethical judgment than their male counterparts. Managerial implications are also discussed.     

Linking owner–managers' personal sustainability behaviors and corporate practices in SMEs: The moderating roles of perceived advantages and environmental hostility

Drawing on managerial discretion and conflicting institutional logics literature, this study investigates the relation between the personal sustainability behaviors (PSB) of owner–managers and the corporate sustainability practices (CS practices) of SMEs. The research proposes a contingency model that assesses the moderating effects of perceived economic advantages and environmental hostility on this relationship. Based on linear hierarchical multiple regression analyses of a cross‐sectoral sample of French SMEs, the results suggest a positive influence of the manager's PSB on the SME's CS practices that appears to be differently moderated depending on the type of practice considered. The influence on environmental practices is fostered through the perception of economic advantages. The influence on workplace practices is only effective when the business environment is deemed benign and the influence on community practices is dampened by the perception of environmental hostility. Highlighting the trade‐off between the manager's personal values and the SME's economic constraints, these findings contribute to a better understanding of the critical antecedents of sustainability in small businesses.     

Some Important Factors Underlying Ethical Decision Making of Managers in Thailand

This study analyzes the marketing ethics decision-making process of Thai managers. In particular, it examines the relative influences of ethical perceptions, religiosity, personal moral philosophies, and corporate ethical values on ethical intentions of managers in Thailand. Managers enrolled in executive MBA or special MBA programs from public and private universities throughout Thailand were selected as target respondents. The survey results generally indicate that both dimensions of moral philosophies, idealism and relativism, are significant predictors of a Thai manager's ethical intention, as hypothesized. The results also reveal that perceived ethical problem is a positive factor of a Thai manager's ethical intention. The results generally support our hypothesis regarding the influence of corporate ethical values, that Thai managers in organizations with higher levels of ethical values tend to have a more ethical intention than the managers in organizations with lower levels of ethical values. The survey results regarding the influences of religiosity, however, are mixed.     

Customer and selling orientations of retail salespeople and the sales manager's ability-to-perceive-emotions: A multi-level approach

Drawing from the mental ability framework and information processing theory, two studies embedded within the B2C retail setting investigate the role of the sales manager's ability-to-perceive-emotions in the complex non-linear relationships between salespeople's customer and selling orientations on one side, and its outcomes (sales performance and customer re-purchase intention) on the other. Using multilevel data from salespeople and their managers, Study 1 tests a theoretical model of salesperson orientation and performance, while Study 2 further verifies the results of Study 1 from the customer's perspective. Both studies find strong empirical support for a curvilinear, inverted U-shaped effect of a salesperson's customer orientation on sales performance and customer re-purchase intention. This effect is, however, reversed for the link between selling orientation and performance/re-purchase intention, where results indicate a U-shaped curvilinear relationship. Furthermore, we show that the sales manager's ability to perceive emotions facilitates the effect of salespeople's customer orientation on sales performance.     

The business of ethics and the ethics of business

This is an essay in personal business ethics of executives as distinguished from the institutional ethics of corporations. Its purpose is to give practical moral guidance to executives for the conduct of their lives both as corporate decision-makers and as human beings. The pivotal concept in this model of personal business ethics is a direct appeal to the self-interest of executives in their being moral. Our thesis is that generally there is a twofold return on investment in ethics (ROIE) for executives. The first one is related to employee output: by becoming a self-actualizing moral type, executives indicate commitment to excellence. Accordingly, they so manage employees that the latter can also live up to their full potential and excell. And that would increase corporate productivity and product or service quality. The second payback of morality is personal: fully developed, self-actualized managers are generally happier people than those whose growth has been arrested. In brief, moral self-actualization is the same as commitment to excellence and there is a payback in being the best. Return on investment in ethics and return on investment in excellence can both be abbreviated as ROIE. We accomplish the purpose and establish the thesis of this essay by seeking answers to the following questions: What business does ethics have in business? What business does business have in ethics? Is there a return on investment in ethics for executives? and Does being moral help executives become more effective managers? In sketching answers to these questions, we first show why executives need a personal business ethics especially in today's world. Then, we sketch the nature of ethics and of business. After these introductory materials, the body of the paper argues for a personal business ethics for executives by correlating elements of management theory with ethics. Specifically, it links a theory of employee motivation with a scale of values, management character types with moral types, and management leadership styles with morality. Then, the practical technique of life by objectives (LBO) is explained. It can help executives manage their lives more effectively in both the business and ethical sense. We conclude by explaining ideals of excellence which can guide executives in their work and development both as managers and as human beings.     

Enhancing Moral Intensity: The Roles of Personal and Consequential Information in Ethical Decision-Making

This research explored how (a) information regarding consequences and (b) personal information regarding the potential victim influences perceptions of moral intensity and ethical behavioral intent. An experimental vignette research design was used and 314 professional managers participated. The results of the study indicated that personal information impacted ethical behavioral intent through its influence on perceptions of proximity. In contrast, consequential information's impact depended on the presence of personal information or prior knowledge. Implications for management and future ethical research are discussed.     

Choosing two business degrees versus choosing one: What does it tell about mutual fund managers' investment behavior?

We analyze what a second business degree reveals about the investment behavior of mutual fund managers. Specifically, we compare the investment risk and style of managers with both a CFA designation and an MBA degree to managers with only one of these qualifications. We document that managers with both degrees take fewer risks, follow less extreme investment styles, and achieve less extreme performance outcomes. Our results are consistent with the explanation that managers with a certain personal attitude that makes them take fewer risks and invest more conventionally choose to gain both qualifications. We rule out several alternative explanations: our results are not driven by the respective contents of the MBA and the CFA program, by the manager's skill, or by the fund family's investment policy.     

Does Economics and Business Education Wash Away Moral Judgment Competence?

In view of the numerous accounting and corporate scandals associated with various forms of moral misconduct and the recent financial crisis, economics and business programs are often accused of actively contributing to the amoral decision making of their graduates. It is argued that theories and ideas taught at universities engender moral misbehavior among some managers, as these theories mainly focus on the primacy of profit-maximization and typically neglect the ethical and moral dimensions of decision making. To investigate this criticism, two overlapping effects must be disentangled: the self-selection effect and the treatment effect. Drawing on the concept of moral judgment competence, we empirically examine this question with a sample of 1773 bachelor’s and 501 master’s students. Our results reveal that there is neither a self-selection nor a treatment effect for economics and business studies. Moreover, our results indicate that—regardless of the course of studies—university education in general does not seem to foster students’ moral development.     

Effects of justice and utilitarianism on ethical decision making: a cross‐cultural examination of gender similarities and differences

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions.     

Antecedents and Consequences of Perceived Importance of Ethics in Marketing Situations: A Study of Thai Businesspeople

Building on an existing framework concerning ethical intention, this research explores how Thai business people perceive the importance of ethics in various scenarios. This study investigates the relative influences of personal characteristics and the organizational environment underlying the Thai business people’s ethical perception. Corporate ethical values and idealism are shown to positively influence a Thai manager’s perceptions about the importance of ethics. While their ability to perceive the existence of an ethical problem is negatively influenced by relativism, it is positively impacted by their existing perceptions about the importance of ethics. Results also suggest positive relationships between perceived importance of ethics and perceived ethical problems with ethical intention. These results extend research in understanding the relationship between the antecedents and consequences of perceived importance of ethics within an economically growing non-Western culture.     

Cross-Cultural Perceptions of Business Ethics: Evidence from the United States and China

A number of empirical studies have examined business ethics across cultures, focusing primarily on differences in ethical profiles between cultures and groups. When managers consider whether or not to develop a business relationship with those from a different culture, their decision may be affected by actual differences in ethical profiles, but potentially even more so by their perceptions of ethicality in the counterpart culture. The latter issue has been largely ignored in extant empirical research regarding cross-cultural ethical profiles. In this study, we employ a design that allows for a more complete analysis of cross-cultural perspectives, examining both the manner in which selected cultures view themselves and the manner in which those same cultures perceive the ethical profiles of others. To this end, we surveyed master’s students in business fields at several universities in the United States and China—two countries/cultures that engage in a significant amount of business transactions—and examined differences in personal ethical profiles across cultures, differences in one group’s ethical profile and the way it is perceived by the other group, and differences in perceived ethical profiles across cultures; that is, differences in how groups view each other. Findings suggest meaningful discrepancies in the ethical perceptions formed toward the counterpart culture. Results support a role for ethical perceptions in future research, and further examination and inquiry into the development and adaptation of ethical perceptions in cross-cultural business dealings.     

Perceived moral intensity,ethical perception,and ethical intention of American and Malaysian managers: a comparative study

In this study, differences in perceived moral intensity, ethical perception, and ethical intention of managers from the United States and Malaysia are investigated. Models are proposed with perceived moral intensity, ethical perception, and ethical intention as dependent variables, the country of residence of the managers as the independent variable, and gender and age of the managers as covariates. By using scenarios involving ethical situations, it is found that American managers perceive higher levels of moral intensity than Malaysian managers on the components that relate to the extent of harm done to the victim. However, there are no significant differences between the two groups on those components that relate to social pressure. Also, the ethical perception and ethical intention of American managers are higher than those of Malaysian managers. An explanation for the direction of the differences is offered based on the divergence of the United States and Malaysia with respect to the societal moral climate, organizational culture, cultural factors, and cognitive moral development. Implications and suggestions for future research are also offered.     

The Impact of Personal Gains on Cognitive Dissonance for Business Ethics Judgments

When managers make business ethics judgments, the decisioninevitably has impact on them. Sometimes managers reluctantly putorganizational profit as their first priority and make decisions against personal values. Howmanagers are affected by their business ethics judgments has rarely been examined. The purposeof this paper is to explore such an issue.Cognitive dissonance experienced by managers after makingbusiness ethics judgments is studied in this paper. It is hypothesized that thedegree of cognitive dissonance experienced by managers after making business ethicsjudgment is contingent upon (1) the nature of the judgment (ethical or unethical); (2)the magnitude of personal gains involved in the situation; and (3) managers' moraldevelopment.Two hundred and thirty-eight managers who attendednon-degree graduate management classes offered by a university participated in thisstudy. A business ethics situation of unfair competition with different amount of personalgains was used in this study. First, participants were asked to make a business ethicsjudgment about one of the situations. After making the judgment, cognitive dissonance andmoral development were measured for the participants. The analysis revealed thatan interaction effect was found for the three hypothesized independent variables. Generally speaking, however, the degree of cognitive dissonance experienced by managers wassignificantly affected mainly by their moral development.     

The Role of Individual Variables,Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world.     

How should managers treat ethics in international business?

Business ethics concern the consideration of moral in corporate decision making. International managers may be confronted with a variety of ethical dilemmas, usually due to differences among national markets in what constitutes legal or acceptable practice. Beliefs about what constitutes ethical business behavior commonly stem from one of four moral philosophies: teleology, deontology, the theory of justice, and cultural relativism. A framework incorporating all four is presented here which should provide a useful decision tool for international managers. An application of the framework and the complexities associated with it are presented next. We conclude that an effective integration of the company's perspective on ethics and the business behavior of the employees is critical and that it depends on top management, and the entire organization, demonstrating that they are serious about ethical business behavior on an ongoing basis. © 1998 John Wiley & Sons, Inc.     

Organizational Ethics,Individual Ethics,and Ethical Intentions in International Decision-Making

This study explores the impact of both individual ethics (IE) and organizational ethics (OE) on ethical intention (EI). Ethical intention, or the individual’s intention to engage in ethical behavior, is useful as a dependent variable because it relates to behavior which can be an expression of values, but also is influenced by organizational and societal variables. The focus is on EI in international business decision-making, since the international context provides great latitude in making ethical decisions. Results demonstrate that both IE and OE influence EI. Ethical congruence is also discussed as a positive influence. Younger managers are more influenced by OE than older managers. The findings call for creating governance mechanisms to enhance ethical congruence, thereby increasing the likelihood of managers making ethical choices in organizational decision-making.     

Ethical judgment,subjective norms,and ethical consumption: The moderating role of moral certainty

Although various empirical works have attempted to explain the gap between consumers' ethical judgments and actual purchasing behaviours, the role of moral certainty has received relatively little attention. Moral certainty refers to the subjective sense of conviction or confidence one holds about his/her ethical judgment of an object. This study contributes to the ethical consumption literature by empirically examining whether the associations among consumers' ethical judgment, intention, and actual purchasing of ethical products (EPs) vary according to their level of moral certainty. We also examined the effect of subjective norms under the same conditions. The results of regression analysis revealed that the ethical judgment of EPs has a stronger effect on consumers' intention when consumers are more confident or convinced that buying EPs is fundamentally right, as compared to moral ambiguity. The effect of subjective norms was less effective under a high level of moral certainty. Nevertheless, the results indicated that there is no evidence for the claim that consumers’ intention towards EPs has a stronger effect on the actual purchasing of EPs under a high level of moral certainty. We discuss the implications of these findings to theory and practice.